SCALCO PETRO SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
What changed
SCALCO PETRO SERVICES
NACE 95.290, Repair and maintenance of other personal and household goods
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€274,044
2025 · €242,379+€31,665
Equity
€1.1m
2025 · €990,084+€74,413
Cash
€532,860
2025 · €506,987+€25,873
Balance sheet total
€1.7m
2025 · €1.7m+€73,341
Largest movements
Assets
- Tangible fixed assets +€313,449
up €313,449 (+168%), from €186,696 to €500,145
of which Land and buildings: +€315,517
- Receivables within one year -€264,291
down €264,291 (-49.3%), from €535,600 to €271,309
of which Other amounts receivable: -€165,344
- Cash +€25,873
up €25,873 (+5.1%), from €506,987 to €532,860
mainly Net result for the year (+€274,044) and Receivables within one year (+€264,291)
Equity and liabilities
- Other debts +€100,000
up €100,000 (+100%), from €100,000 to €200,000
- Reserves +€74,044
up €74,044 (+10.0%), from €738,131 to €812,175
of which Distributable reserves: +€74,044
- Trade debts -€40,858
down €40,858 (-21.4%), from €190,564 to €149,706
- Debts after one year -€30,839
down €30,839 (-11.7%), from €263,491 to €232,652
- Short-term financial debts -€20,454
no longer reported in 2026 (was €20,454)
Income statement
- Turnover +€2.2m
new in 2026: €2.2m
- Purchases and services +€1.3m
new in 2026: €1.3m
- Staff costs -€93,679
down €93,679 (-18.2%), from €513,355 to €419,676
- Depreciation +€33,301
up €33,301 (+65.3%), from €51,032 to €84,333
- Other operating charges +€31,021
up €31,021 (+192%), from €16,195 to €47,216
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Result 2025
€242,379
Gross operating margin
+€9,416
Staff costs
+€93,679
Depreciation
-€33,301
Write-downs
+€754
Provisions
+€3,968
Other operating charges
-€31,021
Other operating items
+€415
Financial income
-€3,632
Financial charges
+€1,797
Taxes
-€10,410
Result 2026
€274,044
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€685,793
Investment
-€407,029
Financing
-€252,891
Cash 2025
€506,987
From operations (derived)
+€685,793
Net result for the year
+€274,044
Depreciation
+€84,333
Stocks and contracts
+€6,634
Receivables within one year
+€264,291
Deferred charges and accrued income
+€4,303
Smaller working-capital items
+€268
Trade debts
-€40,858
Tax, wage and social debts
-€7,222
Other debts
+€100,000
Investment (derived)
-€407,029
Investment in fixed assets (net)
-€407,029
Financing
-€252,891
Debts after one year
-€30,839
Current portion of long-term debt
-€1,966
Short-term financial debts
-€20,454
Contributions, distributions and other
-€199,631
Cash 2026
€532,860
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,662,930 | €1,736,271 | +€73,341 | +4.4% |
| Fixed assets | 21/28 | €191,544 | €514,240 | +€322,696 | +168% |
| Intangible fixed assets | 21 | €4,848 | €14,096 | +€9,247 | +191% |
| Tangible fixed assets | 22/27 | €186,696 | €500,145 | +€313,449 | +168% |
| Land and buildings | 22 | - | €315,517 | +€315,517 | |
| Plant, machinery and equipment | 23 | €153,039 | €164,863 | +€11,824 | +7.7% |
| Furniture and vehicles | 24 | €33,657 | €19,765 | -€13,892 | -41.3% |
| Current assets | 29/58 | €1,471,385 | €1,222,031 | -€249,355 | -16.9% |
| Stocks and contracts in progress | 3 | €408,774 | €402,140 | -€6,634 | -1.6% |
| Stocks | 30/36 | €378,239 | €392,851 | +€14,612 | +3.9% |
| Contracts in progress | 37 | €30,535 | €9,289 | -€21,246 | -69.6% |
| Amounts receivable within one year | 40/41 | €535,600 | €271,309 | -€264,291 | -49.3% |
| Trade receivables | 40 | €318,600 | €219,653 | -€98,947 | -31.1% |
| Other amounts receivable | 41 | €217,000 | €51,656 | -€165,344 | -76.2% |
| Cash at bank and in hand | 54/58 | €506,987 | €532,860 | +€25,873 | +5.1% |
| Deferred charges and accrued income | 490/1 | €20,024 | €15,722 | -€4,303 | -21.5% |
| Total equity and liabilities | 10/49 | €1,662,930 | €1,736,271 | +€73,341 | +4.4% |
| Equity | 10/15 | €990,084 | €1,064,497 | +€74,413 | +7.5% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €738,131 | €812,175 | +€74,044 | +10.0% |
| Tax-exempt reserves | 132 | €1,339 | €1,339 | = | 0.0% |
| Distributable reserves | 133 | €736,792 | €810,836 | +€74,044 | +10.0% |
| Profit (loss) carried forward | 14 | €231,502 | €231,871 | +€369 | +0.2% |
| Provisions and deferred taxes | 16 | €22,053 | €21,545 | -€508 | -2.3% |
| Provisions for liabilities and charges | 160/5 | €22,053 | €21,545 | -€508 | -2.3% |
| Other liabilities and charges | 164/5 | €22,053 | €21,545 | -€508 | -2.3% |
| Amounts payable | 17/49 | €650,793 | €650,229 | -€564 | -0.1% |
| Amounts payable after more than one year | 17 | €263,491 | €232,652 | -€30,839 | -11.7% |
| Financial debts | 170/4 | €263,491 | €232,652 | -€30,839 | -11.7% |
| Amounts payable within one year | 42/48 | €387,302 | €417,577 | +€30,275 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €7,806 | €5,839 | -€1,966 | -25.2% |
| Financial debts | 43 | €20,454 | - | -€20,454 | |
| Credit institutions | 430/8 | €20,454 | - | -€20,454 | |
| Trade debts | 44 | €190,564 | €149,706 | -€40,858 | -21.4% |
| Suppliers | 440/4 | €190,564 | €149,706 | -€40,858 | -21.4% |
| Advances received on contracts in progress | 46 | - | €775 | +€775 | |
| Taxes, remuneration and social security | 45 | €68,478 | €61,256 | -€7,222 | -10.5% |
| Taxes | 450/3 | €19,471 | €9,558 | -€9,914 | -50.9% |
| Remuneration and social security | 454/9 | €49,007 | €51,698 | +€2,692 | +5.5% |
| Other amounts payable | 47/48 | €100,000 | €200,000 | +€100,000 | +100% |
| Turnover | 70 | - | €2,156,835 | +€2.2m | |
| Non-recurring operating income | 76A | €5,617 | - | -€5,617 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,267,369 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €513,355 | €419,676 | -€93,679 | -18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,032 | €84,333 | +€33,301 | +65.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €754 | - | -€754 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,461 | -€508 | -€3,968 | |
| Other operating charges | 640/8 | €16,195 | €47,216 | +€31,021 | +192% |
| Non-recurring operating charges | 66A | €415 | - | -€415 | |
| Gross operating margin | 9900 | €914,188 | €923,604 | +€9,416 | +1.0% |
| Operating profit (loss) | 9901 | €328,976 | €372,886 | +€43,911 | +13.3% |
| Financial income | 75/76B | €4,825 | €1,193 | -€3,632 | -75.3% |
| Recurring financial income | 75 | €4,825 | €1,193 | -€3,632 | -75.3% |
| Financial charges | 65/66B | €3,488 | €1,692 | -€1,797 | -51.5% |
| Recurring financial charges | 65 | €3,488 | €1,692 | -€1,797 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €330,313 | €372,388 | +€42,075 | +12.7% |
| Income taxes | 67/77 | €87,934 | €98,344 | +€10,410 | +11.8% |
| Profit (loss) for the period | 9904 | €242,379 | €274,044 | +€31,665 | +13.1% |
| Transfer to tax-exempt reserves | 689 | €1,284 | - | -€1,284 | |
| Profit (loss) for the period to be appropriated | 9905 | €241,095 | €274,044 | +€32,949 | +13.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.